which is wholly owned thereby, the Commissioners of the District of Columbia and each agent designated by them who makes a return pursuant to section 3125 shall be deemed a separate employer." (f)(1) Section 6413(c)(2) of such Code (relating to applicability of special refunds to certain employment taxes) is amended by adding at the end thereof the following new subparagraph: "(F)

Ante, p. 389.

[79 STAT.

GOVERNMENTAL EMPLOYEES IN THE DISTRICT OF CJOLUM-

BiA.—In the case of remuneration received from the District of Columbia or any instrumentality wholly owned thereby, during any calendar year, the Commissioners of the District of Columbia and each agent designated by them who makes a return pursuant to section 3125(c) shall, for purposes of this subsection, be deemed a separate employer." (2) The heading of such section 6413(c)(2) is amended by striking out "AND AMERICAN SAMOA" and inserting in lieu thereof ", A3IERICAN SAMOA, A N D THE DISTRICT OF COLUMBIA".

42 USC 401; Ante, p. 291.

(g) The amendments made by this section shall apply with respect to service performed after the calendar (quarter in which this section is enacted and after the calendar quarter m which the Secretary of the Treasury receives a certificaition from the Commissioners of the District of Columbia expressing their desire to have the insurance system established by title II (and part A of title XVIII) of the Social Security Act extended to the oflSicers and employees coming under the provisions of such amendments. COVERAGE FOR CERTAIN ADDITIONAL HOSPITAL EMPLOYEES I N CALIFORNIA

74 Stat. 935. 42 USC 418 note.

P o s t, pp. 39 5, 396. 68A Stat. 415. 26 USC 31013126.

SEC. 318. Section 102(k) of the Social Security Amendments of 1960 is amended by inserting "(1)" immediately after "(k)", and by adding at the end thereof the following new paragraph: "(2) Such agreement, as modified pursuant to paragraph (1), may at the option of such State be further modified, at any time prior to the seventh month after the month in which this paragraph is enacted, so as to apply to services performed for any hospital affected by such earlier modification by any individual who after December 31, 1959, is or was employed by such State (or any political subdivision thereof) in any position described in paragraph (1). Such modification shall be effective with respect to (A) all services performed by such individual in any such position on or after January 1, 1962, and (B) all such services, performed before such date, with respect to which amounts equivalent to the sum of the taxes which would have been imposed by sections 3101 and 3111 of the Internal Revenue Code of 1954 if such services had constituted employment for purposes of chapter 21 of such Code at the time they were performed have, prior to the date of the enactment of this paragraph, been paid." TAX EXEMPTION FOR RELIGIOUS GROUPS OPPOSED TO INSURANCE

68A Stat. 353. 26 USC 1402.

P o s t, p. 391.

SEC. 319. (a) Subsection (c) of section 1402 of the Internal Revenue Code of 1954 is amended by striking out "or" at the end of paragraph (4), by striking out the period at the end of paragraph (5) and inserting in lieu thereof "; or", and by adding after paragraph (5) the following new paragraph: "(6) the performance of service by an individual during the period for which an exemption under subsection (h) is effective with respect to him."